https://www.taxtmi.com/caselaws?id=84339 Scrap or waste arising in the Kandla Free Trade Zone and cleared for home consumption was treated as eligible for exemption under Notification No. 16/83-C.E., issued under Rule 8(1) of the Central Excise Rules, 1944. The stated principle is that an exemption from central excise duty for like goods also extends to the corresponding additional duty of customs on imported goods. On that basis, the commentary states that the scrap was not liable to countervailing duty and the short-levy demand was unsustainable. en-us Fri, 12 Jul 1991 00:00:00 +0530 Thu, 21 Jul 2011 12:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84339 Scrap or waste arising in the Kandla Free Trade Zone and cleared for home consumption was treated as eligible for exemption under Notification No. 16/83-C.E., issued under Rule 8(1) of the Central Excise Rules, 1944. The stated principle is that an exemption from central excise duty for like goods also extends to the corresponding additional duty of customs on imported goods. On that basis, the commentary states that the scrap was not liable to countervailing duty and the short-levy demand was unsustainable. Case-Laws Central Excise Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84339